《刑法》第 159 条将公职人员贪污因职务而受托的任何财产的行为定为刑事犯罪。公职人员转移此类财产的行为适用《保护公共资金及避免利益冲突法》第 7条。
Article 159 of the Criminal Code criminalizes the embezzlement by a public official of anything entrusted to him by virtue of his or her position. Article 7 of the Law on the Protection of Public Funds and the Avoidance of Conflict of Interests is applicable when a public official diverts such assets.